Common deductions and credits for students
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Common deductions and credits for students
The most common deductions that apply to students are:
- child care expenses
- moving expenses
The most common federal non-refundable tax credits that apply to students are:
- Canada employment amount (line 31260)
- interest paid on your student loans (line 31900)
- your federal tuition amounts (line 32300)
Some of the common refundable tax credits are:
For more information on other types of deductions and credits, see the Federal income tax and benefit information.
Topics
- Line 21400 – Child care expenses
You may be able to deduct amounts that you have paid for child care. - Line 21900 – Moving expenses
You may be able to deduct moving expenses if you move to continue your studies or for employment. - Line 31260 – Canada employment amount
You may be able to claim an amount for work-related expenses. - Line 31900 – Interest paid on your student loans
You may be able to claim an amount for interest paid on your student loans. - Line 32300 – Your federal tuition amounts
What you need to know before you transfer or claim a credit for your tuition, education, and textbook amounts.
Forms and publications
Page details
2025-11-26